During August, the following transactions were recorded at Goyer Corporation.

The company uses process costing. The company has two departments: Storeroom and Assembly Department.

(1) Raw materials that cost $24,500 are withdrawn from the storeroom for use in the Assembly Department. All of these raw materials are classified as direct materials.

(2) Direct labor costs of $29,000 are incurred, but not yet paid, in the Assembly Department.

(3) Manufacturing overhead of $58,900 is applied in the Assembly Department using the department's predetermined overhead rate. (4) Units with a carrying cost of $101,200 finish processing in the Assembly Department and are transferred to the Painting Department for further processing.

(5) Units with a carrying cost of $106,100 finish processing in the Painting Department, the final step in the production process, and are transferred to the finished goods warehouse.

(6) Finished goods with a carrying cost of $95,100 are sold.

Required: Prepare journal entries for each of the transactions listed above.

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